Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Valuation - accessories and batteries for mobile phones/ laptop - NIBD data is for unbranded goods and that too for imports many months back from the date of present import or after many months of the said import - matter remanded back for fresh consideration - AT
Valuation - accessories and batteries for mobile phones/ laptop - NIBD data is for unbranded goods and that too for imports many months back from the date of present import or after many months of the said import - matter remanded back for fresh consideration - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
